Quick Answer
Idaho state income tax ranges from 1.125% to 6.925% for 2026. A single person earning $50,000 pays about $1,982 in Idaho state tax, or roughly $76 per biweekly paycheck. Most middle-income earners fall into the 4.625% or 5.525% brackets.
Best Answer
Sarah Chen, Payroll Tax Analyst
Best for employees with regular W-2 income who want to understand their Idaho state tax withholding
What are Idaho's state income tax rates for 2026?
Idaho uses a progressive tax system with seven brackets ranging from 1.125% to 6.925%. The state's tax structure is relatively taxpayer-friendly, with lower rates than many other states and reasonable bracket thresholds.
Idaho tax brackets for 2026
Example: $50,000 salary calculation
Let's break down the Idaho state tax for a single filer earning $50,000:
Step-by-step calculation:
Total Idaho state tax: $3,097
Per-paycheck impact:
How Idaho compares to neighboring states
Idaho's tax advantages
Idaho offers several benefits that reduce your overall tax burden:
What affects your Idaho withholding
Your employer calculates Idaho withholding based on:
According to IRS Publication 505, state withholding works similarly to federal — it's an approximation that gets trued up when you file your return.
What you should do
Check your pay stub to see if your Idaho withholding aligns with these calculations. If you're having too much or too little withheld, you can adjust by filing a new W-4 with your employer or making estimated tax payments.
Key takeaway: Idaho state income tax ranges from 1.125% to 6.925%. A $50,000 earner pays about $119 per biweekly paycheck, with an effective rate of 6.19%.
Key Takeaway: Idaho state income tax ranges from 1.125% to 6.925%, with most earners paying an effective rate between 4-7% depending on income level.
Idaho state income tax brackets for 2026 by filing status
| Tax Rate | Single Filers | Married Filing Jointly |
|---|---|---|
| 1.125% | $0 - $1,730 | $0 - $3,460 |
| 3.125% | $1,731 - $4,340 | $3,461 - $8,680 |
| 3.625% | $4,341 - $6,510 | $8,681 - $13,020 |
| 4.625% | $6,511 - $8,680 | $13,021 - $17,360 |
| 5.525% | $8,681 - $10,850 | $17,361 - $21,700 |
| 6.425% | $10,851 - $13,020 | $21,701 - $26,040 |
| 6.925% | $13,021+ | $26,041+ |
More Perspectives
Sarah Chen, Payroll Tax Analyst
Best for people who moved to or from Idaho and need to understand residency requirements and tax obligations
Idaho residency rules for state tax
Idaho determines residency based on where you maintain your permanent home and spend most of your time. If you moved to Idaho during 2026, you'll likely need to file as a part-year resident.
Full-year vs. part-year resident obligations
Full-year Idaho residents owe Idaho tax on all income, including:
Part-year residents pay Idaho tax only on:
Example: Moving to Idaho mid-year
If you moved to Idaho on August 1st with a $60,000 annual salary:
Multi-state filing considerations
When you move to Idaho, you may need to file returns in both states:
Idaho provides credit for taxes paid to other states on the same income, preventing double taxation.
Payroll adjustments after moving
Notify your HR department immediately when you move to Idaho. They need to:
Key takeaway: New Idaho residents pay state tax only on income earned while living in Idaho, with the same progressive rates from 1.125% to 6.925% applied to their Idaho-source income.
Key Takeaway: New Idaho residents pay state tax only on income earned while living in Idaho, with rates from 1.125% to 6.925% applied proportionally.
Sources
- Idaho State Tax Commission — Official Idaho state income tax forms and rate schedules
- IRS Publication 505 — Tax Withholding and Estimated Tax guidance
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.